Colorado Estate Tax

  1. Law
  2. Colorado Revised Statutes
  3. Taxation
  4. Colorado Estate Tax

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Section
39-23.5-101

Short title.

Section
39-23.5-102

Definitions.

Section
39-23.5-103

Tax on transfer of gross estate of domiciliaries - amount - credit property of a domiciliary defined.

Section
39-23.5-104

Tax on transfer of gross estate of nondomiciliaries - amount - property of a nondomiciliary defined.

Section
39-23.5-105

Tax upon transfer of gross estate of aliens - amount - property of alien defined.

Section
39-23.5-106

Tax on generation-skipping transfer - amount - property included in generation-skipping transfer.

Section
39-23.5-107

Tax returns - date to be filed - extension.

Section
39-23.5-108

Payment date - extension - installment.

Section
39-23.5-109

Interest.

Section
39-23.5-110

Penalty.

Section
39-23.5-111

Amended returns - final determination.

Section
39-23.5-112

Refund for overpayment.

Section
39-23.5-113

Criminal acts relating to returns.

Section
39-23.5-114

Liability for payment.

Section
39-23.5-115

Administration by department - action for collection of tax - appeals limitations.

Section
39-23.5-116

Deposit of moneys collected - legislative finding.

Section
39-23.5-117

Estate tax - effective date - applicability.